JEFF R EY E. TU R ER C II A IRM AN SONNA G R EGORY VICE C II AIR GA I L B. H AMBR I CK COMM ISSIO ER SHA AM. R OOKS

COMM I SS IONER M I C H AEL E D MO DSO CO\tiM ISSIONER 

# Clayton Count y Commissioners 112 SMIT 1 1 STREET JONES B ORO. GEORG I A 30236 P I1 0NE: (770) 477-3208

FAX: (770) 477-3217 WW\\.co.clayton.ga.us
Se ptember 13, 2016
The Honorable**~Iic hael**  P. Huerta Administrator, Fe dera l Aviation Administration 800 Indep e ndence Avenue, SW Washington, DC 20591 Re: Amendment of Action Plan S ubmi tted in Respon s e to Clari fication of the FAA's Policy and Proced ure s Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel Dear Administrator Huerta: The C la yton Co un ty Government, Clayto n Co un ty Public Schoo l s, and the Cities of F o rest Park, Ri\'erdale, Lovejo y, Morrow, Jonesboro, Co ll ege Park and Lake City ("the Cla yton County Entities" ) hereb y submit this amendment to our action plan sent on December 8, 2015, in response to the Fe d eral Aviation Administration's ("FAA" ) 20 14 clarification of policy regardin g proceed s from the u se of taxes on aviation fuel (79 Fed. Reg. 66282 (November 7, 20 14 )) ( "the 2014 clarific atio n " )
. After further re v iew of the 2014 clarification, the underlying 1996 law, and F \ precedent, and for the reasons s pecified in the attached anal ysis, we believe that th e F.t \ cou ld not h ave intended b y that 20 14 clarific atio n to apply airport revenue diversion principle s described in 49 U.S.C. § 47133 to taxes imposed b y local government entities, suc h as the Clayton Cou nty E ntitie s, that are not project grant recip ients and ha\' e no ability to spend aviation fuel tax revenues for a purpo s e s pecifi ed in the 49 U.S.C. § 4 7 133. To conclud e o therwise would not enhance airport revenue, th e stated purpose of the law a nd FAA policy, but in stead o nl y give th e airlines a revenu e win dfall b y. regui.ring the exclusion of aviation fuel from our loca l ta xes. This re s ult i s n o t reguired by the law or its legi slative purpose and will have a de vastating impact on our residents and stu d ent s . Accordingly, this letter, together with it s enclosure, amends our December 8, 20 1 5, action p l

an to the extent that any as pects of t h e action p lan are inc onsis tent with the enclosed a nal ysis and our conclusion s . The is s ue s we have raised here were n o t specifically a ddre s s ed in the 2013 notice of propo sed policy clarificati on ( 78 Fed
. Re g . 69 7 89 ovember 21, 2013) ) , the comments filed in the regulatory docket for that n otice, or the 20 14 clarification signed by an o ffice director within the Office of th e .t \ ss ociate Admini s trato r for Airports. We respectfu ll y request yo urconfirmation of our analysis and conclusions and will appreciate being informed of any s pecific areas of di s agreem ent. Thank for your careful consideration of these matters of vital importance to the people of C la yto n Cou n ty .

incercl y, T h e Clayton Cou nty Entities: Clayton Co unty Georgia Government C la yton County Georgia Publi c chools C i ty of Fore t Park, Georgia City of Ri' · erdale, Georgia C ity of Lovejoy, Georgia City of Iorrow, Georgia C ity of Lake City, Georgia C it y of Jonesboro, Georgia City of Co llege Park, Georgia ( ee ignature pages attached ) Enclosure: Clayto n Co u nty Entities Ana l ys i s Cc : The H onorable Da, ·id con The Hon orab le John Lewis The H o n orab le Rob Woodall The Honorable John I sakson The Honorabl e David Perdue The Honorabl e John Duncan The H onorable John 111Une T h e H o norable Bill elso n T h e H o n o rable Bill Sh u s ter The H onorable Peter DeFa zio Reggie Govan, FAA Chief Co un se l Eduardo Angeles, FAA Associate .Administrator for .Airports Director, F.A r\ Office of Airport Com plian ce and

**anage ment**  Analysi



### 2

### Cl ayt on Coun ty E ntiti es An al ysis I. 

### Th e s ta nt tory provi s i o n s und e rl y in g th e 20 1 4 cla rifi ca ti o n d o n o t a ppl y t o t axes imp os e d b y th e s e l oca l gove rnm e n t e n t iti es , b a s e d o n a pl ain la n g u age r eading o f th e l aw and i ts l egi s lative hi s t ory a n d conte x t . T h e Federa l Aviation Admini s tration's (" FAt\' ') 20 1 4 clarificatio n o f p o li cy reg arding p roceed s fr om th e u sc of taxe s o n avi ati o n f u el (7 9 Fe d
. Reg. 66282 (Novemb er 7 , 2014)) (" the 2014 clarification ") sta re s that th e Limit s on u s e of aviati o n f u el ta x revenue s esta blis hed by 49 C
.. C.

**13 3**  appl y to "a n y ta x impo se d on a\· iation fuel b y either a tate government o r a local gm·e mmcnr taxin g authority whether or n ot acting as a s pon or o r airport owner o r o p erato r ", bm i s un clear whether the cla rifi cation i s inte nd e d to appl y to taxe s imp ose d b y loc al government taxing au th o ritie s, s u c h a s the Clayto n Co un ty E n titie s , th at are n o t project g r a nt recipient s a nd h av e no ability un der loca l law to s pe nd a viation fuel t a x re\ · enues f o r a p urp ose s pecified in s ection 4 7 1 3 3 (" the se local gm · crnme nt entitie s"). We b e li eve , ba se d o n th e p lain language o f th e law a nd it s l egis lative purp os e a nd co n te x t, that th e F

### Ai\ could no t have intended thi s appli cation. A. , ection 47 133 ad dre sses airp o rt revenue div ers io n by governing the be h avior of those that h a\ ' C the abili ty to s p e nd a\· iatio n fuel ta x rc \ · cnue a n d other airpo rt r eve n ue for o ne of i ts Listed p urp ose s an d doc s n o t pro hi b it ta xes o n avi ati on fue l. S ecti o n 47 133 , whic h repe at a lm os t ve rbatim the requirement prc \ · io u l y f o u nd o nly in 49 C
.. C. § 4 7 107(b) gm·crning airport grant assurances, o rigin a ted as , ' ec ti o n 406 o f H
. R
. 3 5 39, 

### 104'h Co n g . ( 1 996) whi c h provided 

### "apmon bo/din g an airport operating m t ijica/e ma y n o t ex p end l oc a l taxes o n aviati o n fuel, excep t ta xes in ef f ect o n December 3 0 , 1 98 7, or t h e reve n ue ge nerate d b y the airp o rt fo r a n y purp o c other tha n th e ca pital o r operating costs of th e" airp o rt. (E m ph a si s s upplied. ) r \ s the F , \ 1 \ co r rectl y noted in its 2013 n otice of prop osed p o li cy clarific atio n (78 f-ed
. Reg. 69 789 m · emb er 2 1 , 20 1 3)) (" 2013 n otice") , it wa s b e lieved that " r eve n ue di\· er io n bur den s inter sta te co mmerce even if the airport i s no longer r ece i\ ·in g gra n t s . " H.R
. R ep. o. 104 -7 14 , p. 38. S ecti o n 4 7 13 3 wa s triggered by a s pecifi c problem:

" l

**~x tending**  th e rc · wcll o n to a ll p er so n ho ldin g an operating ce rti ficate wo uld imp ose a n ew re s tri c ti o n o n three priva tely ow n e d air p o r t s loca te d in 1 \ I

aska, w hi ch o p erate so l e l

y for the owner ·' u s c a nd are n o t a\· ailab l e to the public
.... " [ T)his sec ti on imp oses a m an d a te on tho e print e ly owned airp o rts." I d. at p . 64. T h e H o u se bill la n gu a ge wa s amende d b y t h e Se nate in co nf e r ence to th e l an guag e currently f o und in ection 47133, but i r s inten d ed f oc u s, a clearl y s tated in th e public law that introduced sec tio n 47133 , r e mained o n tl 1o se entities in a p os i ti o n to pend airport rev e nue f o r the s tate d purpo s e s:

1EC. 802. FI DI G ; P L' RPOSE
. (a

) I T GE ERAL. -Co ngre s fmd s that

- ( 1

) s ecti o n 4 7 107 o f title 49, U nited ' r ates Co d e, prohibit s the clj, · ersion o f certain re, · e nue ge n erated b y a public airp o rt aJ 

### a t wtdi tion 

## if ret·eii Jin

g a p r qjed

**~ra nt,**  ( 2) 

### a grant mipienl th at u ses airport rev e nue f o r purpo s e s th at are not airport related in a m a nner inc o nsistent with chapter 4 7 1 of title 49 , U nited S tate s Code, illegall y d ivert s auport reve nu es; (3 ) an y cliversion of airport revenues 

### in 1nolation 

## if !be co n ditio n r efC!red to inpa ragrapb ( ! ) und ermines the interest o f the C nired S tate s in prom o ting a s tr o ng national 

### air transp o rtation system that i s re s p o n i' · c to the needs of airp o rt u s ers ; ( 4) the ecrctar y and the
.\ dmi ni s traror h a, · e n o t enforced a irp o rt revenue cliver ion rule adequately a nd mu st ha, · c adclitional regularory tool s t o incre ase enforcement eff o rts; an d (5) s pon so r s who haYe been fou nd to h ave illegall y cliverted a up o rt revcnues - ( A) h ave not reimbursed or made re s tituti o n ro airports in a timel y manner; and 

### (B ) mu s t be encouraged ro do so. (b)" PL'RPOSE
. -The purp os e of thi s title i to ensure that airport u er s are n ot burd e ned with hidden taxati o n for unrelated municipal se rvice s a nd acti, · itie s

**~** 

### ( 1) elimi nating the abili !J ofany Stale orpoliti cal JUbdi11ision thereo f that is a mipiml q/ap tv jed gran/ tO ru\ · ert a

irp o rt revenue s f o r purpo s e s that are n ot related to an airp ort, in , · io lati o n of sec ti o n 4 7 1 07 o f title 4 9, L
. nited tares Code; 

### ( 2

) impos in

gjinandal repot1ing r e qNireme nls that ar e designed to ident ijj imtanas q/ ill

egal dit, e nion.r r o/emd to in pa ra graph 

### ( 1 ) ; (3 ) estab li sh ing a statute of limitati o n f o r a irp o rt revenue cliversi o n actions; ( 4) clarifying limitation s o n reve nu e clivcrs io n th at a rc permitted under chapter 471 of title 49, U nited Sta te s Code; and ( 5 ) establis hing clear pen a ltie s an d enforcement mechan.i m s f o r identifying and pro s ecuting airport revenue cliversion. " Pub. L. 104

- 264, § 802 (a ) , (b )
. (Empha s is supplied. ) Th e public law plainly pla ces the c o clificd · cctio n 4 7 133 in conte xt: It address e s recipients o f a project grant and nece s 

### aril y as s ume s the

**~** of the taxin g authoriry· to s pend the av iati o n fuel tax revenue s at an airport or o n a s tate aviation program. The plainl y sta ted purp o e of the new law, includin g it s new fin a ncial reporting requireme nt s and o ther mechani s m s f o r enforcem e nt o f thi s new se ction, are all a ddres se d to proje ct gra m recipient s , whether or n ot current g rant s p o n so rs, in a po sition to s pend the rev en ue s for an


### 2airport purpo c, not th e c loca l gO\·c rn m cnt entities
. T h ere i s absolutely no indication in the legi s lati, · e history, th e public law or t h e plain language of sec ti o n 4 7 133

_ t h at Congress intended thi s new s ection f or the fu t time to declare taxe s on a\-ia.tion fue l illega l unle the loca l government imp osing the ta x ha s t h e abi li ty to s pe n d th e rc, ·e nucs at a n airport or for a state aviation progra m. B. A evidence d b v it s 1982 grandfat h er clau se applicab l e o nly to airpo rt owners and o p erators a n d its 1 9 87 tax cu r of f d ate . s ectio n 4 7 1 33
. e n ac ted in 1 996
. simp l y in corp o r ate d alre a d y exis tin g legis lati ve p rovis io n s (e n a c t e d in 1 982 a nd 1 9 87) o n airpor t grant a ss urances a nd directed tha t all ai rport project gra n t recipients m ust s pe n d aviation fuel ta x reve n ue a nd other airport revenue at the airpor t. T h e gra n dfather cla u se in s ecti o n 47133 merel y repeats the word o f the gra n dfa th er clau s e in the pre\' iou s l y adopted sec tion 4 7 107 (b) gO\· crning gra n t a urance s a nd is identically directed o nl y at airport o wners a nd o p erator · . It is n o r worded so a to include all debt obligation , ju t those of airp o rt ow ner s and o perato r s. Thi s, roo, i e'-idence that Congress did n o t intend the obligations o f sec tio n 4 7 133 to app l y for th e first time to taxe s impo ed b y loca l gov ernm e n ts th a t do not o w n or oper ate an a irp ort a n d h ave n o l ega l relatio n s hip that would allow th em to s pend tax reve n ue deri, · ed from anation fuel at a n airport o r for a state a, • iation program. I f it had so inrc n dcd, Co ngre ss wo uld have made th at intent clear an d, understanding the need to change loca l t ax law s and th e u pheaval to loca l government fun ding progra m s ca u sed b y s uc h a s i g ni ficant n ew s t atut ory res tri ctio n o n .taxation, h av e limi ted it s ap plica ti o n to loca l ta xe s e n ac te d af ter t h at d at e or at lea s t gra nd fa th c red th o se program as of 1996, the date o f e n actment
. Tha t Co n gre ss did none of th ese clearly indicate that Co ngress wa s n o r upendi ng current loca l ta x law s. ( ee al o le tter f r o m James Whi tl ow, 1 \ cting C hi ef Co un s el, F 1 \ t\ , to

**ike** Gabbard , Februar y 16, 20 1 0 (' '\'ifhitlow L e tte r " )
.) C. An interpretation of sec ti o n 47 133 so as to require lo ca l gO\·e rnmenr s to amend their tax law s to exclude a\·iation fuel if the rc, · enuc cannot be u sed at an a irpo rt w o uld ha, · e a discriminatory a n d arbitra r y impac t am ong loca l gove rnm e n t s nor sup p orte d by th e plain language of th e law o r it s av i ati o n revenue divers ion p urpose. Congress limited the ab ilit y o f state an d local go, · crnmenrs to tax certain as p ects of aviation in 49 U.S
. C. §401 1 6, n o t section 4 7 133
. B ut s ectio n 4 01 1 6 p e rmi t s ge n era ll y appli ca b le sales t axes o n goods, includin g aviation fu el. Sec ti o n 47 1 33, o n th e o th er h a nd , re s tri c ts cl1 e use of revenue s, n ot tl1 e impo si tion of taxes. The 20 1 4 clarification , if ap pli ed to loca l government that cannot s pend a , · iation f u el ra x re, ·e nue s in a manner pcci fi c d b y ccti o n 4 7 133, would either ( 1 ) permit a l oc al government th a t docs n ot o wn o r o perate an airp o rt to im p ose a gene r a lly appli cable s ale s ta x o n a, • iati o n fu el b u t p revent it from s pendin g the revenue (becaus e the government doc s n o t have the legal abili ty to s pend th e reven u e at an airport or for a s tate aviation progra m) ; o r ( 2) prohibit th at l o cal gO\·ernment from taxing a, •

iation fuel, in contradiction to cction 40 116 which permits s uch taxes. I n o ther words, s uch an interpretatio n would di sc rin1inatc among local governments: , \ loca l gov ernment th a t owns or o p era tes a n airport may ta x aviation fuel, b ut a loca l govern m en t with n o l ega l relation s hip to a n airport ma y n o t tax av iatio n fuel o r else m u s t sto ckpile a n d refrain fro m s pending the tax reve nu e s, a n absurd re s ult
.


### 3F ur ther, neither alt ern ati,

-e ,, ·o u l d enhance airport reven u e, which is the ex pli c it purpo e of section 4 7 133; the tax re, ·e nue under such an interpretatio n would simply be los t because these local gm·ernrne nt entities ha, · e n o ability to s pend t h e re, · enues for an airport

- related pu rpose. Ther e i s n o e,;de n ce w h atsoever in th e law th at Co ngress in te nd ed this extrao r din ary a nd di scr imin ator y resu lt a nd it defie reaso n to co nclu de th at it wo ul d h ave do n e so withou t a n y discussion and wit h out allowing a p e riod of time fo r a dju ting local laws and funding practice s, a it h a s d o n e in t h e pa s c. D
. Ap p li ca ti o n o f th e a irp o r t reve n ue di v e r sio n re quirem e nt s o f sec ti o n 47 1 3 3 to the se lo cal governme nt e ntities wou l d ef f ectiv el y pro hib it taxes o n aviatio n f u el b y these entities without Cong ress io n al authorizatio n do so. Th e ex p lic i t s ta tu to r y purp ose of se cti o n 4 7 133 1 s th e pr eve n tio n of airpo rt revenue di ve rs ion. (Pub. L. 1 04

- 264, § 80 1 , 802 

### (b))
. The ex pli c it purp ose of s ectio n 40 1 16, on the oth er hand, i the prevention of unrea so nab l e burden on in ter tate commerce. ( 49 C
.. C. § 40116 ( d))
. Both the Supreme Court and the F
. \.. \ h ave concluded that sectio n 40116 permits local gm·ernm ent taxe s o n av iati o n fuel , necessa ril y determining th at taxe o n a via ti o n fu e l do n o t unreaso n ab l y b urd e n inte rs tate co mmerc e . T h e o n l y way to reco n c ile th e pl ain language a nd th e legislative purp o c of eac h of th ese sections is to con clude tha t sectio n 4 7 133 ap pli es airport revenue d iver ion princ ip l es to those local gove rnm e nr entities t h at h ave the ab ilit y to u s e the tax reve nu es fo r an airpo rt p urpose . An interp retatio n tha t sec tio n 47 133 al so pro hi b its taxes o n a v i atio n fu el b y the se lo c al gove rnm e n t e ntitie s n ot o nl y co mpl e tel y fail s to serve th e l egis l a tive pu rpo se of sec ti o n 47 1 33, i t w o u l d e ff ec ti v ely am e n d sectio n 4 0 116 to add aviatio n f u el to th e li s t of avia ti on relate d matters that ma y not b e taxed, which the 

### F ili \ doe s not have th e authority to d o. 

### II
. Since 1996, the FAA 's co n s i s tent publi c p os ition h as b ee n that th e reve nue dive r s io n re quire ment s o f sectio n 47133 

### appli e d o nly to l oca l gove rnm e n ts th a t a re e li gi bl e to b e proje c t g r a n t rec ipi e nt s . J\. The F \ 's 1 99 9 P o ti er and P roce du res Conce rnin g t h e Use of Airpo rt Reve nue (1999 p olicy state m e nt ) ap p li e d the aviatio n fue l tax usc restr icti ons o nl r t o a pub li c age n cy th at h ad receiYed a n 

### A J P grant . Th e 1 999 p o li cy s ta tem e nt (64 F ed. R eg. 7 696, Feb ru ary 1 6 , 1 999 ) in clu de d exten s ive di sc u ss io n o f th e purpo se and m e aning o f sec ti o n 47 1 33, w hi c h h ad b ee n e n ac te d a pp roximatel y t hree ye ars ear lier and h a s n ot b een ame nd e d in rcle , - a nt p ar t s in ce . s th e f- AA explained th e s c o p e of section 47 1 33 then:

" 3. Enactme nt of s ectio n 47 1 33 r e s ulted in three fund am enta l cha ng e s· to t h e reve n ue- u se o bligatio n , as re fle c ted in t h e ap pli ca b ili ty sectio n o f this p o li cy

tatemenc. a. Privately owned airp o rt s rccc i, · ing Federal a s is tance (as dcfmcd in this po li cy state me nt) after October 1 , 1 996, arc subject to the re, · enue - use re quire me n t . b. 1 n addi ti o n to airports r ece iv in g 1 \ IP grants, a irp o rts rece iving Fe d e ral assi ranee in th e f o nn o f g if t of propert y a ftcr Oc to b er 1, 1996, are subject to the re, · c nuc - u se re q uireme n t.


### 4c. For any airp o rt or airport o p erator that i s ubject to the revenue - u sc requirement o n or after Octo ber I , 1996, th e re, ·e nu c - u c rcqillrcm c nt applie s indefinitel y." ld
. at 77 1 7
. T h e FA 1 \ did n o t s tate that sec ti o n 4 7 133 also pro rubitcd taxes o n aviation fuel impo se d b y the s e loca l gO\·e rnment entities, as it s urel y would ha, ·c d o ne in de cri bin g the "fundamenta l c h anges" mad e by the new law. To the c o ntrary, F

. 'v \ recogniz e d th at sectio n 4 7 133 was ap p licable o nl y to those p u blic agencies t h at h a d rec e ived
. t\ IP grants, whether or n o t th ose agenc ies c o n tin ue d to be s u bj ect to th e air p o rt grant a ss ura n ces, necessaril y recognizin g that the revenu e u sc re s tricti o n s o f tiU s sec tion o nl y applied only to th os e public ag e n cies eli gi b le to receiv e . \ IP g rants . As th e F. \ 1\ ex plicitl y s tated: 

### 'Th e legiJiative history of§ .J- 7 133 makes it dea r tha t CongreJJ enaded §.J-7 133 to e."\"/end the duration 

## of tbe r el'enlle-me req11iremenl fo r airpo11s that are alreacfy s ll

f?jed lo it. In describing a n ear li er version of 4 7 133 , the Co mmittee o n Tra n p o rtati o n a nd In f r a tructure of the H o u se of R ep re e nrative s stated that the r easo n f o r the change was becau s e " revenue divers io n burden s inters tate commer ce even if the airp o rt 

### is no longer m·eiving gr c /IJI.f. I n recognition of tiU s f ac t , the bill applies the exact same re, · enue div ersi o n prorubition to airp o n s th a t have a 

### F:\
. \ certificate [modified to airports that arc s ubject to Federal a si ra nee 

### i..n conference] as now applied to airp o rt s that receive Al P grants. For th e m os t part, the s e 

### w ill b e the same airp o r t s." H
. R
. Re p . 1 04- 7 14 Ou l y 26, 1 996) at 38, reprin ted a t 1 996 

### US Co de, Congress io n al a n d
. \dmini stra tivc ews at 3675
. The report further stated that bro adening tl1e prohibiti o n would " m ake it dear that a n airport cannot c cape tiU s prorubiti o n jon revenu e di\ · cr ionJ b y refu in g to a ccept AJP grants[;]" re m o v e "this per ve r s e in ccnti , · c to refuse 

### A l P g rants t t j; j
. " and "o nc e again [encourage] all airports to u se a,·aiJable Fe d era l m o ne y to incrca e sa fety, capacity , a nd reduce n oise." Id. a t 7699. (E mph asis s upplied. ) 1 \ cc o rdin g ly, the 1999 s tatement made clear , " [w]ith re s pect to th e u se of state and loca l taxes on avia ti o n fuel , tru s P o lic y • tatc m cnt [and nece ss arily sec ti o n 47133] 

### is applicable lo all pHblic agendes that bave receiPed anAlP det,elopmenl gran/ since December 30, 198 7, 

### and whidJ badg ran/ obligations re ga rdin g the 11s e

**~f** 

### stale and local ta xes on at'ialion fuel in ejfecl 

## of Odobe r I , 

### 1996." Id. at 77 1 6. (E mph as is s u p p li ed. )

B. The current relevant FAA o rder excludes from application of airp o rt reve nue diver sio n rule s the se loca l government entities r hat a rc n ot project grant recipi e nt s a n d have n o ability as n o n - airport owners o r operators to s pend aviatio n fuel tax reve n ue s for a purp ose s pecified in sec ti o n 4 7 133. The 2014 clarification states that it "co nfum s F. \.\ 's lon gstandin g p o lic y o n Federal requirements for the u sc o f proceed from proceeds o n taxes from a , · iatio n fu e l. " 79 Fe d
. Reg . 66282, 66 283
. Theref ore , the 20 1 4 clarificati o n ex pli citl y assertS t h at i t i s n o t a s ta te ment of new polic y or a c han ge to a prc, · ious interpretati o n . It f o ll o ws t h at previo u s guidance and inrerpre tati o n s r ega rdin g th e scope and purp o e of se cti o n 47133 a nd a p p licabilit y o f its airport r e,·e nu c di vers io n principles remain rcle , · ant. 

### 5The curre nt Airpor t Compliance Manual, FAr\ Order 5190.613, d ated 2009 , thirteen years a fter section 4 7 133 wa s enacted, expla in s that the 1996 law "extended the re s triction s on the use s of airport revenue to pri va te airport s th a t h ave received federa l ass i stance . " It states further that the " rule s regarding airport rev enue," d e fined to include aviatio n fu el tax reven ue ( Order 5190.6B, s ectio n 15
. 6), ap pl y to " public agencie s that collect tax es on aviation fu e l" that "have r e cei v ed an A lP gra nt since D ece mb er 30, 1987, and had federal grant o bligatio n s for the u s e o f a' ? i atio n fuel in e ffect o n October 1 , 1996." Order 5190.6B , section 15. 7 a. (2 )
. Under the order, then, the airport revenue requirements, including av i ation fuel ta x reve nue u s e re s trictions, are applicable to local g O\·ernment agencies onl y to the extent fed e ral airport financial assi s tance al so i s av ailable to tho se age n cies : The requirement s are not appli ca ble to loca l gove rnment a ge ncie s th at cannot use th e reve nu e f o r a n airport purp ose o r a state av 1at1on pro gram. C. Prev iou s FAA legal interpretation s s upport the exclusion of the se local government entities from the applic a bility of s ection 47133
. T he 2014 clarification relie s o n fi ve letters p os ted in D o cket o. FAA

- 2013

-0988 to s upp ort the ass erti o n that it i s con si s tent with pa s t F \ interpretation s of the 

### law. Two o f the letters pred ate the e n actment o f s ectio n 4 7 133 a nd therefore cann o t be u s ed to su pp ort an interpretati o n of that sec ti o n, but the letter s po s t
- d ati ng it s enactment an d addre ss ing thi s i ss ue are co n si s tent with the interpretation in O rd er 5 ' 190.6 B. The letter from Daphne Fuller, Assistant C hi ef Co un sel f or Airports and Environmental Law to R o nald D e pue, December 23, 2009, s tate s:

" Title 49 C
. S.C. § 40116 , the A nti

- H ea d Tax Act, permits a s tate to l evy and co ll ect s al es or u s e taxes on the s ale of goods or s ervice s w hich could include aviatio n fueL H owever in ac c o rdance with 49 U.S. C. §§ 4 7 1 07(b) a nd 4 7 133, fo r those airports that have ac cepted l "'A/1 airpo 1 1 d e velopment gran t s o r are the**st~ f?ject**  

### of federal assistance, slate or !ot £11 ta . Yes on aviation f uel are tYmside r ed to be "a i rport revenue " and usin g s u c h ta x revenue for n o n - airport purp os e s is prohibited. " (E mpha si s s uppli ed. ) Here, too, the o nl y rea so nabl e conclusion to be drawn from thi s discu ss ion i s that a\-iation fuel tax revenue is not " airport revenue " unles s the loca l gove rnment h a the ability to spend it for an airp o rt purpo se. Further, the Whitlow Letter sta te s : "Sectio n s 4 7 10 7 (b) and 4 7 133 are essentiall y parallel provi sion s in Title 49. Section 471 07(b) represents the orig inal 19 82 vers io n o f the revenue u s e statute, as a mend ed a nd re co dified. Title V III of the F 1 \A Reauthorization Act o f 1996, 804, co dified tl1e preexis ting gra nt-as s ur ance ba sed revenue u s e requirement as 49 C
. . C. § 4 7 133 , bur ex panded the application of the re, ·e nue - u se restnctl o n lo 

### ai!Y ai1 por/ ' that is /be su f?jec/ tij

. f-'

e deral assistance
. "' (E mpha s is sup pli ed. )



### 6either of these exp lanations of sectio n 4 7 1 33 by e ru o r FAA co un se l indicate that th e law a ppli e to lo cal goyemmenrs that h a\'C n o ability to u se a,-iati o n fuel tax revenue f o r an airport purpo se or that th e law requires th e c gO\·c mm e nts to am e nd their tax law s so as to ex clude a\ ·iatio n fue L To th e co ntrary, the co n si s tent m es s age i s th at airp o rt rev e nue di vers ion principle s in s ectio n 47 1 33 app l y o nl y to tho e gov e rnm e nt entities in a p os iti o n to rccci, ·e federal ass i sta n ce a nd to u sc t h e rc, · cnue for a n airp o rt or tate av iati o n pro gram purp ose. 

### III. Th e 2 014 clarifi ca ti o n d oe s n o t s t a t e th e FAA i nte nde d t o a pply a irp o rt reve nu e dive r s ion princ ipl e s to a ll l o c a l g overnm e nts , inclu ding th o s e t h at c a nn o t u se th e rev e nu e f o r a n ai rp o rt or s tate a v i a tio n prog ra m purpose . T h e FA 1 \ , in it s 2 013 notice, state d , "a irp or t re , · c nuc u s e re q uirement s app ly t o certain s ta te a nd local go v er runent taxe s o n aviation fue l, as we ll as revenues receiv e d c:J.irectly b y the airp o rt o p erato r ." (E mph asi s upplied. ) " l11 c nccc sa ry inference fr o m thi state m e nt i s that the airport re, · e nu e u se requirement docs n ot app l y to all state and loca l taxes o n a, - iatio n fuel. Certainly , th e 2013 n otice did n o t s tate th a t a irp o rt reve nue di ve rs io n principle s appl y to a loca l gm·ernme nt th at ha s n o ow ners hi p relati o n s hi p witl1 an airp o rt, i s o tl1 erw isc i s n o t e ligi ble to bec o me a project gra nt s pon so r , a nd ca nn ot spend tax revenues f o r a purp ose s pecified in s ection 47 13 3. The 2013 n o ti ce, in a brief sec tion titled "no n s pon so r state an d loca l governments" a nd witl1out clcf1Ili11 g the te rm , merel y n o tes tl1e F t\r\ 's a ss u m pti o n that s ecti o n 4 7 1 33 " does not rely o n cont ract term s, as does section 4 71 07(l;l)." B y wa y o f ex plan atio n, tl1e FAA s tated :

" In 1 996, Co n g re ss enacted 49 

### L.: .•. C. 4 7 133 [s i c l to e x tend subs t a ntiall y tl1e [ icl o f 49 U
.. C. 4710 7(b) ide ntic al require ment s for u sc o f a irp o rt revenue and s tate a nd local taxes o n aviatio n fu e l to all aitp o rts that have been I be s ui?Ji:tl 

## of Federal assistana:, regard/us 

## of 1vbether tbe ai1po rl is mm11t!J sNI?Jed to a

**ran/** agreeme111
. " (E mpha is s upplied. ) T h e 2013 n o tice cited tl1 e conference rep o rt for tl1c FAA Rcautl1 o riza ti o n 1 \ ct of 1996 , w hi ch added ec ti o n 4 7 13 3 , taring tl1at tl1c rep ort " n o ted tl1 at ' revenue divers io n burde n s inter state co mmerce e\· cn if tl1e airp o rt is n o l o n g er receiving grants,' a nd tl1e new §4 7 133 would rem ove tl1 c ' perverse inc c n ti , · c' for airport s to refuse 1 \IP gra nt s in order to avoid Federal p o licies o n u s c of airport rc, · cnuc." 78 Fed. Re g. 69789, 69 7 90
. Furtl1er, tl1 e 20 1 3 notice , in de sc ribin g t he s cope o f se ction 4 7133 , s tate s:

" The Federal limits on u s c o f a\· i ati o n fuel tax pro ceed apply at an airp o rt tl1at i s me su b j ect of feder al as si s tance (as d efined in S ection Il
. b.2 o f thi s P o lic y), w h ether or n o t the airpo rt i s c urre ntl y s ubject to th e terms o f an A T P grant agreement, a nd regardle ss of t h e tate o r loca l juri sdictio n imposing tl1c ta x . " Id
. at 69 7 93
. 1 \ ll thi s di sc u ss io n in tl1e 20 13 n otice app ear s to be consi s tent witl1 tl1e legi slative hi s to ry a nd tl1c s tated purp os e o f section 4 7 13 3 in the public law, as well as pri o r b\A interpre tatio n s :

cctio n 4 7 133 applie s o nl y to tl1 c p rocee d s fr o m an aviatio n fuel tax im p osed by a loca l



### 7government entity th at is 

### in a positio n to**rece ~e**  a federal p roject gram, su ch a s tho s e that ow n a up orts. T h e 20 14 cla r ificatio n of p o licy d oes n o t state that i t inte nd e d to expand th e sco p e of th e 2 01 3 n o ti ce or yea r s o f FAA prece d e nt o n thi s key iss u e. It di sc u ss es " n o n s p o n sor e nti ties" a nd "no n s p onsor state and local gove rnment s" at grea ter l e ngth i n respo n s e to co mme nt s but again without d efining the te rm s . I t s tates that s ectio n 47133 ap p lies to ''t·erlain non s p onsors" without sp ec i f y

ing to which n o n - s pon so rs tha t law applie s and d oes n o t apply. 79 Fe d
. Reg. 66282, 66285. (E m pha sis s u p pli ed. ) I t a lso cites 49 U.S.C. § 4 7 11 1 (£) as s u p p ort for the propo s ition that section 47133 s o me h ow applie s to " no n spon so r enti ti es" b ut becau s e se ction 47111 

### (f) was e nacted prio r to sectio n 4 7 133, its in te nd ed scope a nd · pur pose does n ot explain se ctio n 4 7133, enacte d in 1 996. As im p o rta nt , th e 2014 clari fi c ati o n does not ex plain how th e und erl ying p o li cy o f p reve n ting airp o rt reve nu e di vers io n woul d b e a d va nce d if th e r evenu e dive r s io n ru les o f sec ti o n 4 7 1 33 w ere ap p lie d to local gove rnm e nt e nti ties that h ave n o abili ty to sp e n d tax r evenue for a n ait p o r t purp ose . The 2014 clarificatio n , which rates it merely confirm s F \ 's longstanding p o li cy, ' doe s not note a n y di s crepancy be tween its content, the di s cu ss ion o f the purpose of section 4 7 133 in the 1999 p o lic y statement, the curre nt FAA airp o rt comp lia n ce manual or w i th th e letters poste d in the doc ket for s upport. I t doc s no t s tate that FAA longstanding guidance 

### will n ee d to be cha n ged to co n form to the 2 0 14 clari ficatio n th a t a d de d to th e la ngu age pro p ose d in 20 1 3 n otice wi th o ut e x p la n ation , th e ph ra s e "w h ether or not acting as a sp o n sor or airport o wn er o r o p erato r ." F AA's pas t p r ac ti ce c ann ot be r eco n ciled wi th the 201 4 clari fi ca tio n un less the F \ , in th e 20 1 4 cla rificatio n , did n o t in ten d to includ e taxes impose d b y these l ocal governme n t e n titie s when it u s ed th e term " non s p o n sor s t ate and local governments," "nonsponsor entities," or "whet h er or not acting as a s ponsor." 

### IV. An a p p li ca ti o n o f t h e 2 01 4 cl a ri fica ti o n t o th e Clay t o n C o un ty Entiti es wo uld d evas t a t e o ur gove rnm e nt prog r a m s a nd sc h oo ls , wi th o ut a s ing le d olla r o f th e los t t ax r eve nu e s in c reas ing a irp o rt reve nu e . T h e Clay to n Co un ty E nti tie s are co un ty and ci ty gove rnm e n t e n ti ti es th at d o n ot ow n o r o p e r ate airports a nd , beca u se th ey ar c n ot s tate gove rnm e nts, ca nn ot h ave a state aviation p r ogram. H artsfi eld

- J ackson A tlanta I n ternational A u po r t ( " HJ A IA" ), so lely owne d by the C i ty of I\ tlanta , 2 is mos tl y locate d 

### in C lay to n County. Fo r over twenty years, C layton County ha s impo sed taxes a nd u sed the reve n ues to fund local infr as tructure a nd s c h ools. County voters apprO\·ed th ese local county taxes and project li sts b y referen dum
. With the exception of a few i solated exemptio n s , the se loca l taxe s ap p l y to all categori es o f perso n al p roperty, including avi ation fuel, and are not eligib le for gra n dfa th er**sta s**  und er s ection

1 Thi s point was repeated in a ;-, [arch 2 1 , 20 1 6 , le iter to u s from Regi n a ld Govan, C hi ef Co un sel , FA: \, who stated that the 2014 clarification "does not effe ctu ate a change of fede ral polic }"'
. 2 Th e City of
.\tlanra, in turn , i s located in Fulto n and DeKalb Counti es.



### 847 1 33
. During all thi s tim e, th e FA , l lJ A l , a nd th e airlin e s ' h av e n o r r ais e d a sing l e o bj ec ti o n to d1 es e taxes , d es pi te th e F rv \ 's co n firm a tion in the 2013 n o ti ce a nd 2014 clarifi ca tio n th at an airp ort r eceivin g A I P grant s i s a nd h as been s tatutoril y a nd contractuall y .r

equir ed, a s a co nditio n o f rccc i\' in g th o s e gra nt s , at le a s t to m ake objec ti o n s t o im pro p er aviati o n fuel tax rev enu e u s c kn ow n to th e lo ca l taxing auth o ri tie s . T hi s f a

ilure to object i s a n o th er in dica tio n that all th e s e p arri es durin g th e inte rv e ning d ecade s since i ts ena ctme nt under s too d th a t the o bliga ti o n s in s ec ti o n 4 7 1 33 d o n o t apply to th e s e loca l gove rnment s . If the Cl ayto n C ounty E ntiti e s arc re quire d to cease imp os in g the se t ax e s , d1c a nnu a l loss of re venu e to Cla yto n Co un ty a nd th e C lay to n C o un ty Publi c S ch ool s will b e an e stima te d $18 milli o n. Thi s i s a trem e nd o u s s um f o r a s m all co unt y o f low- in come p e o pl e . T h e m ajo ri ty of s tud e nts s e rved b y the sc h o o l di s tri c t arc min or i ty c hildre n and a hi g h n umb er of th e m h a v e s ub sidize d lun c h es . T h e aviati o n fuel t ax reve nu e ca nn o t b e nefi t the airpo rt s in ce C layto n Co un ty a nd th e C l ay to n Co un ty Pu b li c Sc h o o l s d o n ot ha ve owner s hi p o f th e a irp ort an d o th erw i s e h a\ · e n o l egal relati o n s hi p that wo uld p e rmit th ese re ve nu e s to b e. u se d f or airport purp o s e s . W itho u t thi s .reve nu e, rud e nt s a nd re side nts will s u ffer a nd o nl y th e airline s will b e n e fit

- th e y will be re ward ed w ith a fm a n cial win dfa ll
. Ba s ed on o ur un derstanding of th e pu.rp o e a nd hi s tory of sec ti o n 4 7 1 3 3 , thi s is n ot at all a .re s ult th a t C o n gres s in tend e d , an d we g ive th e FA r\ the b e n efi t o f be li evin g it co uld n o t ha ve made the 20 14 clari fi cati o n intendin g to u se airp o rt r eve nu e di v er sio n prin ciples to pro te c t the airline s a n d oth er purc ha s e r s o f av i a tion fuel fro m tax es . Th e FAA did n o t c o n s ult w i th C layto n Co u nt y in a dva n ce of d1 e F r \ ' s actio n , d e s p ite the de v a s tatin g co n s e quen ces o f a n app li c ati o n of th e 20 1 4 clar ifica ti on to our s c h ools, governm e nt program s a ndre id e nt s . I t fail e d to d o so d es pit e kn ow in g ab o ut d1 c sc taxe s du e to th e s p ec ifi c ad voc ac y of De lta again s t th e m bef o r e th e FAA begin nin g in Marc h 2012, acco rdin g to d o c uments rece nd y .re lea sed b y d1 e F AA pur s ua n t to a FO T A requ e s t. Delta' s ad vocac y m a d e clear th at it wa s not co nc e rn ed ab o u t airpo rt reven u e di v ers io n , w hi c h i s th e purp o se o f sec ti o n 4 7 13 3; it s g oa l i n s tead wa s to h ave th e FAA rake action to c au s e th e se loca l taxes to be e lin1in a te d s o that Del ta w o u l d n ot h a\· c to p ay them . 4 In d 1e absence o f a n ex pre ss in tent o n the p a r t of Co ng re ss to limit th e ta xing aud 10.ri t y of loca l governme n t s like the C layto n Co un ty En ti ti e s , clear l y ab s ent h e re , th e F"v \ sh o ul d, a nd we b e lieve, did , .re fr ain from a n y interpre t ati o n th a t w o uld ap p ly th e a irp o rt reve nue divers io n .rule of s ectio n 4 7 133 to o ur gov ernme nt taxin g auth o riti e s a nd ge n era l s a le s tax .r ev enu e. E s p eci a ll y under all the s e c ircum s ta n ces and th e ab s e n ce o f ev id ence o f Co ngre ss io nal in t ent d riv ing thi s re s ult , we believe a n y in terp r eta ti o n dnt wo uld imp o s e airp o rt reve nu e div ers ion

l I nf o rm a tion ab o ut Del ta . -\ir Lin es In c.'s (" D e lt a ") 20 1 2 objec tion ro the se tax es a nd lo bb yin g effo r1 ro e nli s t th e s upp o n ofF : \:-\ to elimina t e th ese ta. xes in C la yto n Co um y wa s n ot s hared , ..,;th th e C lay to n Co unt y E nti ti es until F
. \. \ 's re s p on se to o ur co un s el 's 20 1 6 Fr ee d o m o f Info rm ation
.\ c t (F OL\ ) r e q u es t . 1 S ee, e .g. , m e mo rand a fro m B e n I Iu rs r , De lta Se ni or \'i ce Pr es id e nt and Ge n eral Co un sel t o Ka th ry n B. Tho m p so n , F
. \.\ C hief

**ot se**  **~** :. l a rc h 1 9, 20 1 2 and Jul y 2 4 , 20 12
. " A s th e price of o il ha s ri se n, t h ese ta. xes h av e b eco m e m o re m ate ri al to D el ta. " Ju ly 2 4 ,2 0 12, D e lta m e mora n d um at p . 2.



### 9rules to our taxing authoritie s and reguire either the cessa tion of tax revenue s pending or a change in our tax law s and o th er local p oli tic al actio ns i s not o nl y beyond the s cope of sec tion 4 7133, but would be inconsi s tent w ith th e federali s m princip les. d escribed in Exec utive Order 13132. If the FAA inte nd ed s u c h an interpretati o n, we b elieve the following provi sions of th e exec utive order wo uld have reguired the FAA t o take into acco unt the s pecific i ss ue s we have raised here , contact Clayton Co unty authorities, and clo sely exp lain its rea so nin g and why the intended action in our case was intended b y Co ngre ss a nd furthers the purp ose of the law , which the agency did n ot d o: "Sec. 3. Federali s m Policy making Criteria. In addition to adhering to the fundamental federali s m principles s et forth in section 2, age ncie s s ha ll adhere, to the extent p ermitte d by law , to the fo ll owing criteria when formulating and implementing policie s that h ave federali s m implications : (a

) There s hall b e s trict adherence to consti tutional princip les . A.gemie s shall clos e!J exa mine th e constitttti ona / and st atutory att!ho ri !J supporting a'!Y action that wottld limit the polirymaking dismtion 

## ofth e Stales and shall c arejtti !J assess the necmiry for such adion. To the ex tent prac ticab le, S tate and /owl rffidals shall be consulted before any s uch action i s imp lemented. Exec uti ve Order 12372 of July 14, 1982 (" Intergovernmental Review of Federal Program s") remains in effect for the programs and activitie s to which it i s a ppli ca b l e. 

### (b) ational adion limiting the p olirymakin g discretio n of the States shall be taken on /y where there is c onstitut io nal and statut o

ry aNthori(y fo r the at"tion and the national activiry is app ropriat e in light 

## of the presence of a problem 

## of national signijicana
. Where there are signi ficant uncertaintie s as to whether national action i s authorized or appropriate, agencie s shall consu lt with appropriate State and local rdficial s to d e termine whether Federal objective s can be attained b y other means." (Emphasis s upplied. ) T h at the FAA did not consult with C l ayton County in advance of its 2014 clarification, despite the clear mandate in Executive Order 131 32 to do so s h ould the FAA have intended to take action that would undermine our existing general excise tax s tructure, is further ev iden ce the FAA did n ot intend that clarification to app l y to the se local governme nt e ntitie s. The Cla yton Cou nty Entities s ubmitted an action plan to the 

## r AA o n December 8, 20 1 5 , based on the FAA's general "mandate" for action plans b y that date but without benefit of the agenc y providing any detail s as to their content an d the uncertain ty as to the sco pe of the 20 1 4 clarification di sc uss e d here. I

-IJ AIA h ad n ot provided (and s till ha s not provided) any notifications to us regarding compliance reguirements and therefore there had been no o pportunity before that s ubmi ssion for the Clayton Cou nty E ntitie s to discuss the 20 14 clarificati on's reguirements directl y with HJAIA
. Further, tl1e action plan s ubmitted b y the sta te of Georgia did not addres s compliance m atters related to taxing a uthoritie s like the Clayton Co un ty Entities with n o direct governmental a ffiliation with an airport. The Cla yton Co unty Entities decided to submit an action plan in re s ponse to the 2014 clarification's directive to avoid any risk of sa nctio n s for failing to sub mit s uch a plan, to demon strate the impact of the 2014 clarific ation if it were to be applie d to C layt on Cou n ty, its impo ss ibili ty of 

### 10performance , an d the imp act o n Hj r \ IJ\ if the real but indirect co s ts to the
. coun ty of the airp o rt' s extraterrit o rial pre s ence in C l ayton Co unt y were to b e quantifi e d an d c h arged to the airport
. Fo r the reason s we have e x plain ed, w e n ow believe the F r \ did n o t intend to include the taxes imp ose d b y Cl ay ton Co un ty in it s 20 1 4 clarifi ca tion a nd it s call f or action p l

ans to cha nge the statu s gu o. 

### V. Conclusion. We b e li eve th at the only wa y to reco n c ile the 20 14 cl at1fication and it s avow al that it reflects long sta ndin g FAA poli c y w ith: ( 1 ) th e plain la ngua ge of se cti o n 4 7 133 a nd Public Law 104 -264, § 802, (2) th e law's legis L'ltiv e p urpose o f pre ser vi ng airport revenue; (3 ) it s l egisla tive hi s tory a nd contex t; (4) pre\ r io u s 

### fAA interpretati o n s; (5) th e comp le te failure f o r almo s t twenty years b y th e FAA, H j r

\ J

r \ o r a n y airline to co mmunicate to u s an y objectio n t o the inclu sio n o f av iati o n fu el in o ur g eneral sal es ta xes and our u s c of thi s ta x reve nue ; a nd (6) the requirements of Exec uti ve Order 1 3 1 32 1 s to c o nclu de that th e 2014 cl ari ficati o n wa s n o t intended to ap pl y revenue div er sio n re gu1reme nts to taxes imp ose d b y the Clayto n Co un ty Entitie s and like -s ituated local government s. We belie ve the intention o f the 20 14 clarificatio n in s tea d was to co nfirm that , in a dditi o n to c urrent f edera l project gram reci pi e nt s, th e reve nu e u s c rule s in sec ti o n 4 7 133 appl y to th ose loca l governments that arc n o t curre ntl y s p o n sors, but have been and ca n be s p o n sor s an d co n tinue to h ave th e abili ty to u sc th e revenue f o r the purpo s e s s tate d in the law. Thi s i s h ow th e FAA interpreted the law in the p ast a nd is co nsi s tent with th e plain · langua ge o f the public law, its l egis lative hi sto ry , conte x t , and purp os e . To interpret the law otherwi se so a s to ex te nd it s application to the s e loca l gov ernment e ntiti e s wo uld not o nl y b e inc ons i s tent w ith pri or FAA interpretation s but the un amb iguo u s , s ta te d purp ose o f th e law . I t al so w o uld achie \ · e a re s ult that i s n ot in tl1e public in terest a nd th at Co n gress did n ot intend : to improve the bottom line, n o t of airport s, bu t of airlines a nd at the e xpen se of loca l governme n t program s a nd s c h oo l children. Such an inter pr e tati o n, in o ur v iew, wo uld be arb itrar y a nd ca pri c io u s. We therefore conclude that the FA A co uld n o t h ave intended , in its 2014 clarificati o n , to co n s true s ecti o n 4 7 13 3 so as to res tric t the taxing auth o ri ty o f the Clay ton Co un ty E ntitie s and o th er like

- s itu ated loca l gov ernm e n t s a nd thereb y give the airline s a revenue windfa ll b y requiring the e x clu si o n of av iation fuel f ro m taxation b y th ese local g overnment e ntitie s.



### 11

### Sig n a ture Page for Clayt o n County , Geo rgia for the Let t e r /Amendment Dated 

# q 

# /1 bn1ta to FAA Aviation Fuel Tax R evenue Us e Comp li ance Plan Dated December 8 , 20 15 Prepared by Clayton
. County, Geo rg ia Government , C layton County Public Schools , College Park, Georgia, Fores t Park, Georg ia, Lake City , Geo rg ia, Morrow , Georgia , Jonesboro, Geo rgia, Riverdale, Georgia and Lovejoy, Georgia. Attes t:



# -=--=--===
**Sea**

**l**

**~5~i~** 

### Cle rk

App roved as to fo rm : C layto n Co unty , Georgia

C layton Co unty Commission

### Signature Page for the Board of Education, Clayton County Public Schools for the Letter/Amendment Dated 

## CJ- J?l-LC, to FAA Aviation Fue l Tax Revenue Use Compliance Plan Dated December 8, 20 1 5 Prepared by Clayton County, Georgia Government , Clayton County Public Schoo ls, College Park, Georgia , Forest Park, Georgia , Lake City , Georgia, Morrow , Georgia , Jonesboro , Georgia , Riverdale , Georgia and Lovejoy , Georgia
. Attest: Board of Education, Clayton Co unty , Georgia

Luvenia Jack so n , Dr. Pam e la Adamson, Chair

:.\ I


### Signature Page for the City of Forest Park, Georgia for the Letter /Am endment Dated September 13, 2016 to FAA Aviation Fuel Tax Revenue Use Compliance Plan Dated December 8, 2015 Prepared by Clayton County, Geo rgia Government, Clayton County Public Schools, College Park, Georgia, Forest Park, Georg i a, Lake City , Georgja, Morrow, Georgia, Jonesboro, Georgia, Riverdale, Georgia and Lovejoy, Georgia. Attest: City of Forest Park, Georgia

City Clerk Tommy Smith, Mayor Pro

-tem
Approved as to f01m:

### Signature Page for the CITY 

### OF RIVERDALE for the Letter /Amendment Dated 

### g-r?>..-f(p

### t~ FAA Aviation Fuel Tax Revenue Use Compliance Plan Dated December 8 , 2015 Prepared by Clayton County, Georgia Government, Clayton County , Georgia Public Schools , C ollege Park , Georgia, Forest Park, Georgia, Lake City , Georgia , Morrow , Georgia, Jonesbor o, Georgia, Riverdal e, Georgia and Lovejo y , Georgia. ATTEST: THE CITY OF RIVERDALE, GEng.r.:u..---

# ~_...L..f-.**~** Dr

. Evelyn

### Signature Page for th e C ITY O F L O VEJOY 

### for the Letter / Amendment Dated 

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.. 1'3- }(, to FAA Aviation Fuel Tax Revenue Use Compliance Plan Dated December 8 , 2015 Prepared by Clayton County , Georgia Government , Clayton County , Georgia Public Schools , College Park, Georgia , Forest Park , Georgia , Lake City , Georgia, Morrow, Georgia , Jonesboro , Georgia , Riverdale , Georgia and Lovejoy , Georgia
. ATTEST: THE CITY O F LOVEJOY , GEORGIA



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### S i g n a ture P age fo r th e Ci t y of Morrow, Georg ia fo r the L e tte r /Am end men t D a ted 

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### FAA Avia ti o n Fue l Tax Revenue Use Co m p liance Pl a n D ate d Decembe r 8, 2015 Prepa r ed by Clayto n Co un ty , Georg i a Gove rnm ent, C layto n Cou n ty Pub lic Sc hoo ls, Co ll ege Park , Georgia, Fores t P a rk , Geo rg ia, Lake C ity, Georg ia, Mo rrow, Geo rg ia, J o nes b o ro, Georg ia, Ri ve rd a le, Geo rg i a and Lovejoy, Geo rgia. Attes t: 11 I



### App roved as to fo rm :

C ity Att o rney

[ 1159

- 0001 / 237490 / 1 ] 

### C ity of Mo rr ow, Geo rgia

### Signature Page for the City of Lake City, Georgia for the Letter /Amendment Dated 

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### 3-/~ t o FAA Aviation Fuel Tax Revenue Use Comp liance Pl an Dated December 8 , 20 15 Prepared by C layt on County, Geo rgia Government, C l ayto n County Public Schools, College Park , Georgia , Fo r est Park, Georg ia , Lak e City , Geo rgi a, Morrow, Georg ia , Jonesboro , Georgia, Riverdale , Geo r gia and Lovejoy, Georgia
. Attest: C ity of Lake C ity , Georgia

Seal City C lerk Willie Oswa lt , Mayor

Ci ty Attorney

### Signature Page for the City of Jonesboro, Georgia for the Letter/Amendment Dated September 13, 2016 to 

### FAA Aviation Fuel Tax Revenue Use Compliance Plan Dated December 8, 2015 

### Prepared by Clayton County, Georgia Government, Clayton County Public Schools, College Park, Georgia, Forest Park, Georgia, Lake City, Georgia, Morrow, Georgia, Jonesboro, Georgia, Riverdale, Georgia and Lovejoy, Georgia. Attest: City of Jonesboro, Georgia

C ty Clerk
Approved as to form:

City Attorney

**(115~1/235705/1)**

### Signature Page fo r the City of Co llege Park , Georgia for th e Le tter /Amendment Dated 

# Cf/,3/tt, to r:'AA Aviation Fuel Tax Revenue Use Co mpliance Plan Dated Dec e mber 8 , 2015 

### • Prepared by Clay ton County, Georgia Government , C l ayton Co unt y Public Schools , Co ll ege Park , Georgia , Forest Park, Georgia, Lake C ity , Georgia, MorrO\v, Georgia , Jo nesbor o, Georgia , Ri verd ale, Georgia and Lovejoy , Georgia. A

tt es t :

Ci ty Clerk



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